CONSTRUMETAL: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CONSTRUMETAL
Largest movements
- Deferred charges and accrued income +€17,511
up €17,511 (+1,630%), from €1,074 to €18,585
- Receivables within one year +€6,691
up €6,691 (+10.1%), from €65,986 to €72,677
of which Other amounts receivable: +€5,413
- Debts after one year +€34,145
up €34,145 (+190%), from €18,011 to €52,156
- Reserves +€32,000
up €32,000 (+14.3%), from €224,000 to €256,000
- Trade debts -€30,203
down €30,203 (-55.7%), from €54,253 to €24,050
- Accrued charges and deferred income -€25,555
down €25,555 (-100%), from €25,555 to €0
- Current portion of long-term debt +€7,644
up €7,644 (+41.7%), from €18,317 to €25,961
- Gross operating margin +€37,260
up €37,260 (+37.6%), from €99,030 to €136,290
- Staff costs +€27,238
up €27,238 (+93.4%), from €29,151 to €56,389
- Other operating charges -€16,082
down €16,082 (-84.1%), from €19,129 to €3,047
- Taxes +€5,965
up €5,965 (+74.4%), from €8,022 to €13,987
- Depreciation +€5,042
up €5,042 (+21.8%), from €23,153 to €28,195
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €397,848 | €422,442 | +€24,594 | +6.2% |
| Fixed assets | 21/28 | €52,972 | €51,825 | -€1,147 | -2.2% |
| Tangible fixed assets | 22/27 | €50,382 | €49,235 | -€1,147 | -2.3% |
| Land and buildings | 22 | €1,492 | €1,185 | -€307 | -20.6% |
| Plant, machinery and equipment | 23 | €12,440 | €16,806 | +€4,366 | +35.1% |
| Furniture and vehicles | 24 | €36,450 | €31,243 | -€5,207 | -14.3% |
| Financial fixed assets | 28 | €2,590 | €2,590 | = | 0.0% |
| Current assets | 29/58 | €344,876 | €370,617 | +€25,741 | +7.5% |
| Stocks and contracts in progress | 3 | €2,890 | €2,938 | +€48 | +1.7% |
| Stocks | 30/36 | €2,890 | €2,938 | +€48 | +1.7% |
| Amounts receivable within one year | 40/41 | €65,986 | €72,677 | +€6,691 | +10.1% |
| Trade receivables | 40 | €61,903 | €63,181 | +€1,278 | +2.1% |
| Other amounts receivable | 41 | €4,083 | €9,496 | +€5,413 | +133% |
| Cash at bank and in hand | 54/58 | €274,926 | €276,418 | +€1,492 | +0.5% |
| Deferred charges and accrued income | 490/1 | €1,074 | €18,585 | +€17,511 | +1,630% |
| Total equity and liabilities | 10/49 | €397,848 | €422,442 | +€24,594 | +6.2% |
| Equity | 10/15 | €262,685 | €295,626 | +€32,941 | +12.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €224,000 | €256,000 | +€32,000 | +14.3% |
| Distributable reserves | 133 | €224,000 | €256,000 | +€32,000 | +14.3% |
| Profit (loss) carried forward | 14 | €26,285 | €27,226 | +€941 | +3.6% |
| Amounts payable | 17/49 | €135,163 | €126,816 | -€8,347 | -6.2% |
| Amounts payable after more than one year | 17 | €18,011 | €52,156 | +€34,145 | +190% |
| Financial debts | 170/4 | €18,011 | €52,156 | +€34,145 | +190% |
| Amounts payable within one year | 42/48 | €91,597 | €74,660 | -€16,937 | -18.5% |
| Current portion of amounts payable after more than one year | 42 | €18,317 | €25,961 | +€7,644 | +41.7% |
| Trade debts | 44 | €54,253 | €24,050 | -€30,203 | -55.7% |
| Suppliers | 440/4 | €54,253 | €24,050 | -€30,203 | -55.7% |
| Taxes, remuneration and social security | 45 | €12,107 | €17,711 | +€5,604 | +46.3% |
| Taxes | 450/3 | €11,774 | €17,661 | +€5,887 | +50.0% |
| Remuneration and social security | 454/9 | €333 | €50 | -€283 | -85.0% |
| Other amounts payable | 47/48 | €6,920 | €6,938 | +€18 | +0.3% |
| Accrued charges and deferred income | 492/3 | €25,555 | €0 | -€25,555 | -100% |
| Non-recurring operating income | 76A | €24,257 | €12,000 | -€12,257 | -50.5% |
| Remuneration, social security and pensions | 62 | €29,151 | €56,389 | +€27,238 | +93.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,153 | €28,195 | +€5,042 | +21.8% |
| Other operating charges | 640/8 | €19,129 | €3,047 | -€16,082 | -84.1% |
| Gross operating margin | 9900 | €99,030 | €136,290 | +€37,260 | +37.6% |
| Operating profit (loss) | 9901 | €27,597 | €48,660 | +€21,063 | +76.3% |
| Financial income | 75/76B | - | €1,164 | +€1,164 | |
| Recurring financial income | 75 | - | €1,164 | +€1,164 | |
| Financial charges | 65/66B | €637 | €2,895 | +€2,258 | +355% |
| Recurring financial charges | 65 | €637 | €2,895 | +€2,258 | +355% |
| Profit (loss) for the period before taxes | 9903 | €26,960 | €46,928 | +€19,968 | +74.1% |
| Income taxes | 67/77 | €8,022 | €13,987 | +€5,965 | +74.4% |
| Profit (loss) for the period | 9904 | €18,938 | €32,941 | +€14,003 | +73.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,938 | €32,941 | +€14,003 | +73.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.